Budgeting for Departments

The following information is provided for the purposes of understanding employee and employer costs of benefits.

General Rules

Student employees: employer is not usually charged for social security, retirement, health insurance, or unemployment. Please refer to the Student Employment Office website for more information regarding student employment.

Temporary employees: employer is not charged for retirement or health insurance unless the employee becomes eligible for the benefit.  The Monitoring Hours for Temporary Hourly Employees (PDF) includes details of potential benefit impacts.  For more information or individual eligibility determinations contact Payroll and Benefits at ext.6460.

Tax Rates

  Employee Employer Total Maximum Wages
OASI 6.20% 6.20% 12.40%

$132,900 (2019)
$128,400 (2018)

Medicare 1.45% 1.45% 2.90% All Wages
Total 7.65% 7.65% 15.30%  

Current Retirement Rates

(Effective 7/1/2019, TRS Rate will change 9/1/2021)

    Employee Employer
PERS 1   6.00% 12.97%
PERS 2   7.9% 12.97%
PERS 3   See Handbook 12.97%
TRS 2   7.77% 15.74%
TRS 3   See Handbook 15.74%
LEOFF 2   8.59% 8.77%
TIAA-CREF Age less than 35
Age 35 to 50
Age over 50
5.00%
7.50%
10.00%
5.00%
7.50%
10.00%

Paid Family and Medical Leave​

Employee Employer  
.2533% .1467%   

Medical/Dental Employer Contribution

(Fiscal year rates)

July 1, 2020 - June 30, 2021 $976.00/ month
July 1, 2019 - June 30, 2020 $939.00/ month
July 1, 2018 - June 30, 2019 $916.00/ month

Industrial Insurance

(Calendar year rates per hour worked)

  Employee Employer  
2021 Rate $0.10005 $0.21895  

2020 Rate

$0.0997 $0.2329  

2019 Rate

$0.10425 $0.27255  

Volunteer Rate for Industrial Insurance

(Calendar year rates)

  Employee Employer
2021 Rate $0.0000 $0.05030  
2019 Rate $0.0000 $0.0681

2018 Rate

$0.0000 $0.0582